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SUMMARY: ACPEN Signature 2026:  S Corporations Update
DESCRIPTION: Subchapter S corporations continue to be popular because of employment tax advantages and accounting ease.  But\, taxpayers continue to make errors in making and maintaining their Subchapter S elections.  Meanwhile\, the cost of remedial rulings has been dramatically reduced for some while others can now face a $43\,700 filing/user fee plus professional fees just to get relief. Practitioners need to be alert as to planning opportunities and pitfalls. This ACPEN course will include a panel of national tax practitioners and experts reviewing these complex rules as well as the latest judicial\, legislative and regulatory developments\n 

*Please Note:  If you need credit reported to the IRS for this IRS approved program\, please download the IRS CE request form on the Course Materials Tab and submit to <a href="mailto:kori.herrera@acpen.com">kori.herrera@acpen.com</a>\n  
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